05253nam 2200601Ia 450 991014184660332120200520144314.01-118-64624-X1-118-53287-2(CKB)2670000000387749(EBL)1250688(OCoLC)852758561(MiAaPQ)EBC1250688(OCoLC)824120015(FINmELB)ELB178151(EXLCZ)99267000000038774920130110d2013 uy 0engur|n|---|||||txtrdacontentcrdamediacrrdacarrierThe law of tax-exempt healthcare organizations /Thomas K. Hyatt, Bruce R. Hopkins4th ed.Hoboken, NJ John Wiley & Sons20131 online resource (1090 p.)Wiley nonprofit authorityIncludes index.1-118-53285-6 The Law of Tax-Exempt Healthcare Organizations; Contents; Preface; About the Authors; Book Citations; Part One: Introduction to The Law of Tax-Exempt Healthcare Organizations; 1 Tax-Exempt Healthcare Organizations-An Overview; 1.1 Constitutional Law Perspective; 1.2 Defining Tax-Exempt Organizations; 1.3 Rationales for Tax Exemption; 1.4 Categories of Tax-Exempt Healthcare Organizations; 1.5 Charitable Healthcare Organizations; 1.6 The Law of Charitable Trusts; 1.7 Relief of Poverty; 1.8 Promotion of Health; 1.9 Social Welfare Organizations2 Advantages and Disadvantages of Tax Exemption 2.1 Source of Tax Exemption; (a) Federal Tax Law in General; (b) State Ad Valorem Tax; 2.2 Advantages of Tax Exemption; (a) Tax Relief; (b) Deductibility of Contributions; (c) Grants; (d) Reduced Postal Rates; (e) Employee Benefits; (f) Other Advantages; 2.3 Disadvantages of Tax Exemption; 2.4 Alternatives to Tax-Exempt Status; 2.5 No Contract, Third-Party Beneficiaries, Right of Action, or Charitable Trust; (a) Tax Exemption Does Not Create Contract; (b) Tax Exemption Does Not Create Third-Party Beneficiaries(c) Tax Exemption Does Not Create Private Right of Action(d) Tax Exemption Does Not Create Charitable Trust; 2.6 Small Employer Insurance Tax Credit; 3 Criticisms of Tax Exemption; 3.1 Criticisms in General; 3.2 Criticisms of Tax Exemption for Healthcare Organizations; 3.3 Commerciality Doctrine; (a) Introduction; (b) Judicial Origins of the Doctrine; (c) Contemporary View; (d) Commerciality Doctrine and Healthcare Organizations; (e) Commerciality Doctrine and Unrelated Business Rules; Part Two: Fundamental Exempt Organization Principles Applied to Healthcare Organizations4 Private Inurement, Private Benefit, and Excess Benefit Transactions 4.1 Essence of Private Inurement; (a) Private Inurement Defined; (b) Net Earnings; (c) Incidental Private Inurement; (d) Private Inurement Doctrine in Context; 4.2 Requisite Insider; (a) Definition of Insider; (b) Early Law; (c) Subsequent Law; 4.3 Physicians as Insiders; 4.4 Private Inurement-Scope and Types; (a) Equity Distributions; (b) Compensation for Services; (c) Loans; (d) Rentals; (e) Assumption of Liability; (f) Partnerships and Joint Ventures; (g) Asset Sales to Insiders; (h) Business Referral Operations(i) Embezzlements 4.5 Private Inurement Per Se; 4.6 Essence of Private Benefit; 4.7 Private Inurement and Private Benefit Distinguished; 4.8 A Case Study; 4.9 Excess Benefit Transactions; (a) General Rules; (b) Healthcare Intermediate Sanctions Case; 5 Public Charities and Private Foundations; 5.1 Public Institutions; (a) Healthcare Provider Organizations; (b) Medical Research Organizations; 5.2 Publicly Supported Organizations-Donative Entities; (a) General Rules; (b) Facts-and-Circumstances Test; (c) Community Foundations 5.3 Publicly Supported Organizations-ServiceProvider OrganizationsA completely revised and expanded one-volume legal resource for tax-exempt healthcare organizations A complete and up-to-date legal resource for tax-exempt healthcare organizations and their advisors, this Fourth Edition, equips you with a comprehensive, one-volume source of detailed information on federal law covering tax-exempt healthcare organizations. The Fourth Edition of this practical, down-to-earth book tackles complex legal issues by providing you with plain-English explanations and the appropriate legal citations for further research.Revised with new diWiley Nonprofit AuthorityHealth facilitiesTaxationLaw and legislationUnited StatesHospitalsTaxationLaw and legislationUnited StatesTax exemptionLaw and legislationUnited StatesHealth facilitiesTaxationLaw and legislationHospitalsTaxationLaw and legislationTax exemptionLaw and legislation343.7306/6Hyatt Thomas K923953Hopkins Bruce R279523MiAaPQMiAaPQMiAaPQBOOK9910141846603321The Law of Tax-Exempt Healthcare Organizations2073466UNINA